(26) CSRD — DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF…

(26)

CSRD

DIRECTIVE (EU) 2022/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance) · European Union

Article 38 is amended as follows: paragraph 1 is replaced by the following: ‘1. Member States shall ensure that statutory auditors or audit firms may be dismissed only where there are proper grounds. Divergence of opinions on accounting treatments, audit procedures or, where applicable, on sustainability reporting or assurance procedures shall not be proper grounds for dismissal.’; in paragraph 2, the following subparagraph is added: ‘The obligation to inform provided for in the first subparagraph shall also apply to the assurance of sustainability reporting.’; in paragraph 3, the following subparagraph is added: ‘The first subparagraph shall also apply to the assurance of sustainability reporting.’;

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Source: EUR-Lex CELLAR · retrieved 2026-08-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.